IT’S being dubbed the sales of the century – and Jose Mourinho and Pep Guardiola are at the front of the queue.

Jose Mourinho has already made a summer signing at Manchester United with £30m Eric Bailly

Little more than 72 hours after the transfer shop window opened on Thursday, the rival Manchester managers prepared to lead the way in a spending spree that is expected to top £1billion before it shuts on August 31.

Just as Mourinho was racking up a £5million legal bill for former club Chelsea over the controversial departure of Dr Eva Carneiro, he also ran up a £30m one for Manchester United with the signing of defender Eric Bailly from Villarreal.

Mourinho has wasted no time making his mark at Old Trafford with a £300,000-a-week offer to former PSG striker Zlatan Ibrahimovic and audacious enquiries for Lionel Messi and Gareth Bale.

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Juventus striker Alvaro Morata, also an Arsenal target, is also understood to be on his potential shopping list as Mourinho prepares to go head to head with City boss Guardiola for the right to reign supreme in Manchester and perhaps in the country.

City, already in advanced negotiations for Athletic Bilbao defender Aymeric Laporte and Dortmund striker Pierre-Emerick Aubameyang, will match Mourinho and co pound for pound in a cash battle in which the winner really could take all.